Formulas

Cards (29)

  • Gross profit
    revenue - cost of sales
  • Calculating gross profit
    Revenue - cost of sales
  • Cost of sales
    Sales revenue - gross profit
  • Calculating cost of sales
    Sales revenue - gross profit
  • Calculating gross profit margin
    Gross profit / Sales revenue x 100
  • Net profit
    Gross profit - other operating expenses
  • Calculating net profit margin
    Net profit / Sales revenue x 100
  • Other operating expenses = Gross profit - Net profit
  • Average rate of return
    Average annual profit x 100 / cost of investment
  • Average annual profit
    Total profit of investment x 100 / number of years
  • Market share
    Market sales of business/product x 100 / total sales of the market
  • Percentage change

    (New figure - original figure) x 100 / original figure
  • Cash flow forecast
    Net cash flow = cash inflows - cash outflows
  • Opening balance

    Closing balance of previous period
  • Closing balance
    Opening balance + net cash flow
  • Total inflows
    Net cash flow + total outflows
  • Total outflows
    Total inflows - net cash flows
  • Break-even point
    When revenue = costs
  • Profit/loss from break-even chart
    Revenue - costs
  • Break-even
    Fixed costs / (sales price per unit - cost per unit)
  • Break-even point
    Costs / revenue = break-even point in units
  • Margin of safety
    Actual or budgeted output - break-even sales point
  • Fixed costs
    Total costs - total variable costs
  • Variable costs
    Total costs - fixed costs
  • Variable costs
    Variable cost per item x no. of items
  • Total costs

    Fixed costs + variable costs
  • Revenue

    Sales price per unit x quantity sold
  • Profit/loss
    Revenue - total costs
  • Total repayment
    Borrowed amount x (1 + interest rate)